Ruta de acción para la implementación de la normativa del Sistema de Análisis de Riesgos Ambientales y Sociales (SARAS) en las cooperativas asociadas a la Unión de Cooperativas de Ahorro y Crédito del Sur (UCACSUR)

Abstract

With this mixed-methods study, employing an exploratory and descriptive design, the dispositions of the Environmental and Social Risk Analysis System (SARAS) in conjunction with the Southern Savings and Credit Union Cooperative Union (UCACSUR) and its associated cooperatives were investigated. The main objective was to develop a course of action for the implementation of SARAS regulations in the savings and credit cooperatives (COAC) associated with UCACSUR. A survey of the managers of the 19 member cooperatives was used as the data collection technique, complemented by information provided by the interested institution: reports and regulations from supervisory and control entities. The results confirmed the need to standardize the course of action within the internal processes of the analysis units through a hypothesis test for proportions. Finally, the stages and key steps for the proper design of the course were identified, which consolidates the regulations issued by the Superintendence of Popular and Solidarity Economy (SEPS).